Department of Business Administration

Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA -V Semester
Income Tax
State Paper code: Fo3o501T-A MJPRUPaper code: RU-BBAS01

Course outcones:
Understanding about the Income Tax Act in students.
Understanding about the gross income and taxable income in students.
Understanding about the different deductions and exemptions in stude nts.

UNIT-I
Indian Income Tax Act. 1961: Basic Concepts -Income, Agriculture Income. Casual Income.
Assessment Year. Previous Year, Gross Total Income, Total Income, Person. Tax Evasion.
Tax Avoidance.

UNIT-II
Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income which does
not form part of Total Income.

UNIT-III
Heads of Income: Income from Salaries, Income from House Property.

UNIT-IV
Profit and gain of Business or profession, Capital Gain and income from other sources.

UNIT-V
Aggregation of Income, Set off and Carry forward of losses, deductions from gross total Income.
Computalion of total Income and Tax liability.
Suggested Books :
I. Mehrotra, H.C.. Income Tax Law and Account.
2. Prasad, Bhagwati, Income Tax Law and Practice.
3. Chandra Mahesh and Shukla D.C., Income Tax Law and Practice.
4. Agarwal, B.K., Income Tax
S. Jain, R.K., Income Tax

f HEAD/DEAN
BusinessAdministation
MJ.P. of
Department Rohilkhand Universily
INDIA
a
BAREILLY-243006(U.P)
wlas ielu
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY,BAREILLY

BBA - VSemester
Marketing Communication
State Paper code: Fo30501T-B MJPRUPaper code: RU-BBA_o2
Course outcomes:
Understanding about the IMC approach in the development of an overall advertising and promotional
plan in students.
Understanding about creativity, critical thinking and analytical abiliy through developing an
integrated marketing communication campaign in students.
Understanding about the media, its types and planning in students.
UNIT-I
Marketing Communication: Meaning and its objectives, Integrated Marketing
Communication (IMC): concepts and process, IMC promotion Mix, Advertising
Meaning, objectives its role and functions, Classification of advertising, economic, social
and ethical issues in advertising, DAGMAR approach, STP strategies in advertising,
Advertising Agencies
UNIT-II
Process in Advertising: AIDA model, Information processing model, Advertising Budget -
Top down and build up approach, methods of advertising Affordable method, arbitrary
allocation method, percentage of sales method, competitive parity method., Objective and
Task method.
UNIT-III
Advertising Creativity: Meaning of creativity, Creative strategy, Creative tactics,
Advertising Appeals, USP theory of creativity, Copywriting: Meaning and Definition of
Copywriting, Copywriting guidelines, Print, Radio &TV Copywriting, Writing for the Web
with Tips for good web content
UNIT-IV
Evaluation of media, Media Types and their characteristics, Media scheduling strategy.
Setting Media objectives; Steps involved in media planning,
UNIT-V
Evaluation of advertising effectiveness - need and purpose of evaluation, pre-testing and post
testing techniques, Advertising research, decision areas in International Advertising, Media
Planning and Strategy
Suggested Books:
I. Chunawala & Sethia: Foundations of Advertising Theory & Practice; Himalaya
PublishingHouse
2. Aaker, David A. et al., Advertising Management, PHI
3. George E Belch &Michael A Belch: Advertising and promotion- Anjntegrarèd
Marketing Communication Perspective-McGrawHillEducation

HEAD/DEAN
Adniistralion
Business
DepartmentRohilkhand Univers.y
of
MJ.P. INDIA
BAREILLY-243 006(U.P.)
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - V Semester
IndustrialRelations & Labour Laws
State Paper code: Fo3o501T-C MJPRU Paper code: RU-BBA^03
Course outcomes:
Understanding about the Industrial Relations, Industrial Labour and General Law in students.
Understanding about Participative Management, Collective Bargaining in students.
Understanding about Labour Laws in students.
Understanding about Various Acts in students.

UNIT-I
Industrial Relations: Role - Importance Trade Unions - Industrial disputes and their
Resolutions.
UNIT-II
Participative Management: Structure - Scope - Collective Bargaining- Workers Participation
in Management (WPM) Works Committee Joint Management Councils - Pre-Requisite
for successful participation - Role ofGovernment in Collective Bargaining.

UNIT-III
Industrial unrest: Employee dissatisfaction - Grievances - Disciplinary Action - Domestic
Enquiry - Strikes - lockout - Prevention of Strikes - Lockouts. Discipline: Positive, negative
discipline, disciplinary procedure, Absenteeism, Turnover, Dismissal and Discharge.
UNIT-IV
Factories Act: Meaning, Definition - Welfare - Safety - Health Measures. Workmen's
Compensation Act and International Labor Organization - Role and Function, General
provisions of Bonus Act and Gratuity Act.
UNIT-V
The industrial Dispute Act 1946, The Payment of Wages Act 1936: Definitions Provision &
Penalties.

Suggested Books:
1. Sreenivasan M.R - Industrial Relations & Labor legislations.
2. Aswathappa K- Human Resource and Personnel Management.
3. Subba Rao P - Human Resource Management and Industrial Relations.
4. Monoppa - Industrial Relations.
5. S.C. Srivastava, Industrial Relation of Labour Laws.

HEAD/DEAN
Adminictration
Business
MJ.P.of
DepartmentRohilkhand University
INDIA
BAREILLY-243006(U.P.)
ata
tss Reiten,
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - V Semester
Entrepreneurship and Small Business Management
State Paper code: Fo3oso2T-A MJPRU Paper code: RU-BBA504

Course outcomnes:
Understanding about concept of entrepreneur and entrepreneurship, entrepreneurial development
& institutional support system in students.
Understanding about Business ldea, Project and Small Business in students.
Understanding about problems &prospects for entrepreneurs in students.
UNIT-I
Entrepreneurship: Concept, Role & Importance in Indian Economy, Entrepreneurs
Evolution of concept, Types of entrepreneurs, Traits of Entrepreneur, problems faced by
Entrepreneurs. Theories of Entrepreneurship.

UNIT-II
Concept and Significance, Entrepreneurial Development and Institutional Support System,
Arrangement of finance and support from financial institutions, Entrepreneurial Development
Programmes (EDPs), Problems faced in EDPs.
UNIT-III
Business ldea: Search for Business ideas, Environmental analysis, Identification of projects,
Selection of project, Project formulation, Project report, Project appraisal.
UNIT-IV
Small Business, MSMED Act 2006, Strategic Planning and its steps for small business,
Incentives and subsidies available to small business, forms of ownership, Registration
formalities as SSI.

UNIT-V
Problems and prospects of entrepreneurs, Developing Women and Rural Entrepreneurs -
Entrepreneur's Motivation.

Suggested Books :

1. Khanka, S.S.; Entrepreneurial Development; S. Chand and Co.

2. Kumar, Arya; Entrepreneurship; Pearson Education
3. Desai, Vasant; Dynamics of Entrepreneurial Development and Management; Hypalaya
Publishing

HEAD/DEAN
Administralion
Business
MJP.of
Departrment RohilkhandUniversity
DIA
BAREILLY-243006(U.P)
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VSemester
Sales Management
State Paper code: Fo3o502T-B MJPRU Paper code: RU-BBA5o5
Course outcomes:
Understanding about concept of sales personnel and salesmanship in students.
Undersianding about personal selling and perspectives of managing sales force in students.
Understanding about importance of salesforce in organization in students.
Understanding about the concept of distribution channels in students.

UNIT-I
Introduction to Sales Management: Concept, Evolution of sales function, Objectives of
sales management, Functions of Sales managers and their relation with other executives.

UNIT-II
Salesmanship:Theories of personal selling, Types of Sales Executives, Qualities of Sales
Executives, Personal selling process, Showroom &exhibition
UNIT-III
Sales Organization and Relationship: Purpose of sales organization, Types of sales
organization structures, Sales department external relations, Distributive network relations.
UNIT-IV
Sales Force Management: Recruitment and Selection, Sales Training, Sales
Compensation.
UNIT-V
Distribution Network Management: Types of Marketing Channels, Factors affecting the
choice of channel, Types of middlemen and their characteristics, Concept of physical
distribution system.
Suggested Books:
1. Cundiff, Still, Govoni, Sales Management
2. Pradhan, Jakate, Mali, Salesmanship &Publicity
3. S.A.Chunawalla, Sales Management

HEAD/
DEAN
Administration
BusinessUniversity
MJP.Rohilkhand
Departmentof INDIA
(U.P)
BAREILLY-243006
ge
 Department of Business Administration
Faculty of Management
stRa, t
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VSemester
Company Accounts
State Paper code: Fo3o5o2T-c MJPRUPaper code: RU-BBA5o6
Course outcomes:
Understanding about the Joint Stock Companies in students.
Understanding and knowledge about issue of sharesand debentures &their redemption in students.
Understanding abou the accounting procedure for holding companies, liquidation, etc in students.
Understanding about final accounts and accounting practices related to amalgamation in stude nts.

UNIT-I
Joint Stock Companies: Its types and share capital, Issue and forfeiture of share. Reissue of
shares.

UNIT-II
Issue of preference share, Redemption of preference shares, Issue of Debenture and their
Redemption.

UNIT-III
Final Accounts: Including Computation of managerial Remuneration and disposal of profit.
UNIT-IV
Accounting for Amalgamation of companies as per Accounting Standard 14, Accounting for
Internal reconstruction, Liquidation of Company.
UNIT-V
Consolidated Balance Sheet of Holding Companies with one Subsidiary only. Statement of
Affairs and Deficiency/Surplus, Receivers Receipt and Payment A/c.
Suggested Books :
6. Gupta R.L. Radhaswamy M, Company Accounts
7. Maheshwari, S.N., Corporate Accounting
8. Monga J.R., Ahuja, Girish, and Sehgal Ashok, Financial Accounting
9. Shukla, M.C., Grewal T.s. and Gupta, S.C. Advanced Accounts

HEAD/
DEAN
Administraticn
BusinessUniversity
MJ.P.Rohilkhand
Deparimentof INDIA
(U.P)
BAREILLY-243006
ta
wtu f
 Department of Business Administration
Faculty of Management
t MAHATMA JYOTIBAPHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VI Semester
Project ManagementMJPRU Paper code: RU-BBA601
State Paper code: Fogo601T-A

Course outcomes:
Understanding about the characteristics of Project and Project Management in students.
Understanding about the tools &techniques used in Project Management in students.
Understanding about the scheduling and monitoring process in Project in students.
Understanding about how optimum decisions are taken in case of risks with planned activities in
project in students.

UNIT-I
Definitions & Characteristics of Project, Types of Projects, Project Life Cycle, Project Management
Process: Introduction, Tools & Techniques of Project Management. Project Team and Scope of
Project Management, Project Organization.
UNIT-II
Project Identification & Selection: Identification, Generation of ideas, Approaches to Project
Screening and Selection, Project Rating Index. Market & Demand Analysis Techniques: Survey &
Trend Projection.
UNIT-III
Technical Analysis - (1) Technical Appraisal Decision tool of the project.
(1) Key Aspects of Technology
UNIT-IV
Project Costing: Fundamental components of Project Cost, Types of Costs: Direct, Indirect,
Recurring, Non-Recurring, Fixed, Variable, Normal, Expedite costs. Project Financing and
Budgeting: Sources of Finance, Social Cost Benefit Analysis (SCBA) of Project, Project Scheduling
and Network Analysis: Steps in Project Scheduling and Network design, Introduction to CPM and
PERT.

UNIT-V
Monitoring and Control: Planning- Monitoring and Control Cycle. Project Management Information
System. Milestone Analysis and Tracking Gantt chart. Earned Value Analysis (EVA): Planned
Value(PV), Earned Value (EV), Cost Variance (CV), Schedule Variance (Sv), Cost performance
Index (CPI), Schedule performance Index (SPI). Project Termination: Types of Terminations, Project
Termination Process.

Suggested Books:
1. Project Management- A Managerial Approach: Jack R. Meredith Broyhill Samuel J,
Mantel, Jr (JohnWiley & Sons).
2. Project Management : Mr. Sanjiv Marwah- (Wiley Dreamtech).
3. Project- Preparation, Appraisal, Budgeting and Implementation:Chandra Prasanna
(TMH)
4. Project Management Core Text Book : MR Gopalan(Wiley)
5. Quantitative Techniques in Management : ND Vohra (TMH)

HEAD/ DEAN
Department of Business Administration
M.J.P.Rohilkhand University
BAREILLY-243 006 (U.P) NDIA
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBAPHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VISemester
Goods & Service Tax
State Paper code: Fo3o601T-B MJPRU Paper code: RU-BBA602

Course outcomes:
Understanding about the indirect taxes before GST in students.
Understanding about the registration and documeniation process under GST in studenis.
Developing an overview about tax exemptions instudents.
Understanding about the filing of GSTR in students.

UNIT-I
Introduction: Constitutional framework of Indirect Taxes before GST(Taxation Powers of Union &
State Government); Concept of VAT: Meaning, Variants and Methods; Major Defects in the
structure of Indirect Taxes prior to GST; Overview of GST: Structure of GST (SGST, CGST,
UTGST &1GST); GST Council.
UNIT-II
Supply of Goods and Services - Definition of supply; Place of Supply: Intra-State and Inter-State
supply; Composite and Mixed supply; Import and Export; Supplies of goods and services liable to be
reverse charged; Time of supply; Nil rated supplies, Zero rated supplies, Exempted supplies & Non
GST supplies.
UNIT-III
Registration and Documentation: (A) Registration-Persons liable to registration; Compulsory
registration; Procedure of Registration;Exemption from Registration;Composition Scheme.
(B) Documentation- Tax Invoice; Bill of Supply; Receipt Voucher;Payment Voucher; Refund
Voucher; Debit Note; Credit Note. Returns: GSTR 1and GSTR 2, Monthly/Quarterly Return,
Annual Return; Time and procedure of filing of Returns.
UNIT-IV
Input Tax Credit: Introduction, Concept of Input Service Distributor,Legal Formalities for an ISD.
Distribution of Credit, Claiming Input Tax Credit for inputs goods, Claiming Input Tax Credit for
Capital Goods.

UNIT-V
Payment of Tax- (a) Through Input Tax Credit (b) By cash /bank after generation of online Challan.
E-Way Bill: Introduction, Preparation ofE-Way Bill, Important Points for Transporter
GST Portal: Introduction, GST Eco-system, GST Suvidha Provider (GSP), Uploading Invoices
Suggested Books :
1. Anandaday Mishra, GST Law & Procedure, TaxXman.
2. Goods and Service Tax Acts.
3. Relevant Goods and Services Tax Rules.
4. Publication on GST by the Institute of Chartered Accountants of India (www.icai.org)
5. Publication on GST by the Central Board of Excise and Customs (www.cbec.o).
6. Nitya Tax Associates Basics of GST Taxman

HEADIDEAN
Deparimert of Business Ad;nii on
M.J.P. Rohilkhand Unire
BAREILLY-243 006(U.P,
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VISemester
Strategic Management
State Paper code: Fo306o1T-C MJPRU Paper code: RU-BBA603

Course outcomes:
Understanding about the strategies and tactics involved in running the business in students.
Understanding about the opportunities and advantages available in the market and how toutilise them
in students.
Understanding about the survival and coping mechanisms of business in studenis.

UNIT-I
What is Strategy? What are Strategic Intent; Mission; Objectives and Goals; Policies; Process
of strategic management, Levels of strategy.
UNIT-II
ldentifying strategic alternatives of business; Environmental appraisal Internal
environment; Key Success Factors; Capabilities and Core Competencies; Competitive
Advantage to Competitive Strategies; VRIO Model
UNIT-II
External Environmental Analysis - PESTEL. SWOT Analysis; Tools and Techniques for
Strategic Analysis - TOWS Matrix; Competitive Strategies - Porter's 5 Forces Model; BCG
Matrix

UNIT-IV
Corporate Social Responsibility: Concept, process, Scope and significance. Norms, control
and implementation.
UNIT-V
Organization Structure: Leadership and corporate culture; Evaluation and Control: Process of
Strategic Evaluation and Controland Feedback.
Suggested Books:
1. Lawrence, R. Jauch and William F. Glueck; Strategic Management and Business Policy, -
McGraw- Hill
2. Wheelen &amp:; Hunger, Concepts in Strategic Management and Business Policy, 12 th
edition, Pearson Education.
3. Kazmi, Azhar, (2008), Strategic Management and Business Policy, 3rd Edition, McGraw
HillEducation.
4. R. Srinivasan,Strategic Management the Indian context, Prentice Hall of India
5. L. M. Prasad -Strategic Management -Sultan Chand

HEAD0 DEAN
Department of Business Adninic ration
M.J.P. RohilkhandUriverciy
BAREILLY-243 006(U.P,) iND'A
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA- VI Sem ester

Auditing MJPRUPaper code: RU-BBA604
State Paper code: Fogo602T-A

Course outcomes:
Understanding about Auditing and its different types instudents.
Understanding about audit procedure and audit of limited companies in students.
Understanding about special audit & recent trends in auditing in students.

UNIT-I
Introduction: Meaning and objectives of Auditing, Types of Audit, Internal Audit, Audit
Programme, Audit Notebook, Routine Checking and Test Checking.
UNIT-II
Internal Check System: Internal Control, Audit Procedure: Vouching, Verification of Assets
and Liabilities.

UNIT-III
Audit of Limited Companies: Company Auditor - Appointment, Powers, Duties and
Liabilities. Auditor's Report and Audit Certificate.

UNIT-IV
Special Audit: Audit of Banking Companies, Audit of Insurance Companies, Audits of
Educational Institutions, Audit of Cooperative Societies, Efficiency Audit, Social Audit etc.
UNIT-V
Recent trends in auditing nature and significance of cost Audit Tax Audit, Organisational
Audit.

Suggested Books:
1. Basu B.K., An insight with Auditing
2. Gupta Kamal, Contemporary Auditing

aft
HEAD0 DEAN
Department of Business Administration
M.JP. Rohilkhand Univesily
BAREILLY-243 006 (U.P) INDIA
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBA PHULE ROHILKHAND UNIVERSITY, BAREILLY

BBA - VISemester
International Trade
State Paper code: Fo30602T-A MJPRUPaper code: RU-BBA605

Course outcomes:
Understunding about International Trade in students.
Understanding about BoT and BoPs in students.
Understanding about lndia foreign trade and India 's trade policy in students.
Understanding about international economic institutions and regional economic groupings in
students.

UNIT-I
Introduction: Basics of International Trade, International Trade Theories, Drivers of
international trade, restraining forces, recent trends in worldtrade.
UNIT-II
Foreign trade: Foreign trade &Economic growth, Balance of Trade, Balance of Payments,
Free trade, forms and restrictions.

UNIT-III
India's foreign trade: Composition of India's Exports and Imports, Direction of India's
Foreign Trade - Export and Import partners, Recent trends in India's foreign trade.
UNIT-IV
Institutional infrastructure for export promotion in India, Projects & Consultancy exports.
Trade Policy: India's Trade policy, export assistance, marketing plan for exports.
UNIT-V
International economic institutions: IMF, World Bank, WTO (in brief), Regional economic
groupings - NAFTA, EU, ASEAN, SAARC.
Suggested Books:
1. Cherunilam, Francis International Business(PHI)
2. Misra, S. & Yadavy, P.K. - International Business(PHI)
3. Aswathapa, K - International Business (Tata McGraw Hill)
4. Sharan, Vyuptakesh - International Business (Pearson Education
5. Varshney R.L. and Bhattacharya ,B- InternationalMarketing Management (Sultan Chand
& Sons)

HEADI DEAN
Department of Business Administration
MJ.P. Rohilkhand University
BAREILLY-243 006 (U.P) INDIA
 Department of Business Administration
Faculty of Management
MAHATMA JYOTIBAPHULE ROHILKHAND UNIVERSITY,BAREILLY

BBA VISemester
Training and Development
State Paper code: Fo3o602T-C MJPRU Paper code: RU-BBA606

Course outcones:
Understanding about the concept, models, interventions of training and development in students.
Understanding about the need, assessment, designing, conducting &evaluating the training program
in students.
Understanding about the EDPs, MDPs and special isue in such programmes in students.
Understanding about the relevance of coaching, counseling, mentoring &learning in students.
UNIT-I
Introduction: Concepts and Rationale of Training and Development; Difference between
Training, Development & Education, overview of training and development systems; organizing
training department;training and development policies; Requisites of Effective Training.
UNIT-II
Training Needs Assessment (TNA): Meaning, Purpose and Methods, Need Assessment Process -
Organizational Analysis, Task Analysis, Output of TNA. Learning Theories.
UNIT-III
Designing, Conducting & Evaluation of Training Program: Areas of training, Types of training,
Training Methods, designing a training program, contents & scheduling, study material, selecting a
trainer, deciding method of training, Types of Teaching Aids in Training, Training Evaluation &
Methods of Training Evaluation, Training Effectiveness Models - Kirkpatrick Model of Training
Effectiveness. CIRO Model, Trainer as a change agent.

UNIT-IV
Executive Development: Importance, Steps in the organization of a MDPs/ EDPs, Methods/
Techniques, Special Issues in Training & Development - Legal Issues, Cross Cultural
Preparation, Managing Workforce Diversity, Sensitivity Training, Succession Planning.
UNIT-V
Coaching Counseling & mentoring concept, importance & process. Learning process and
training.
Suggested Books :
1. Aswathappa, K Human Resource to personal, Tata McGrawttill.
2. Memoria C.B. and Memoria S. Personal Management, Himalaya Publishing company.
3. Noe, Raymond A., and Amitabh Deo Kodwani, Employee Training and Development,
Tata McGraw Hill, Sth Edition, 2012.

HEAD/ DEAN
Department of Business Administration
MJ.P. Rohilkhand Universiy
BAREILLY-243 006 (U.P) INDIA